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2020 (2) TMI 748 - AT - Central ExciseExemption to specified goods of chapters 50 to 63 - Textile and garments - fixation of Brand Name - whether affixing name, logo and particulars of the buyers such as FCI and State Governments on Hessian Bags/Sacks to comply with the requirement of Jute Control Orders would be treated as affixing of brand name within the meaning of N/N. 12/2011-CE dated 01.03.2011 and N/N. 30/2011-CE dated 24.03.2011? HELD THAT:- The dispute involved in all the present appeals stands decided by the Hon’ble Supreme Court in the case of M/S. RDB TEXTILES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, KOLKATA-IV COMMISSIONERATE [2018 (2) TMI 825 - SUPREME COURT]. The Hon’ble Apex Court had examined the wordings of the Notification as it stood during the disputed period and decided that the printing of the name, logo and other particulars of buyer, like FCI and State Governments, were made by the manufacturers to comply with the requirements of Jute Control Order. The Hon’ble Supreme Court further held that the markings on jute bags were under compulsion of law and meant for identification, monitoring and control by Government Agencies and such markings cannot be considered as brand name. Accordingly, the Apex Court held that the benefit of N/N. 30/2004-CE will be available during the disputed period. Appeal allowed - decided in favor of appellant.
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